. HD Tutors delivers tutoring services online via zoom the following subjects: English, Maths, Coding and Music. Each subject delivered by a specialist in the field, mostly on a part time basis and all divisions need to incur the cost for one administrator and one book keeper, wages.

The following information is provided for the 2021 financial year where the common cost is equally allocated to each division:

	English	Maths	Coding	Music
Division Revenue	$55,000	$75,000	$65,000	$10,000
Divisional Cost	$20,000	$25,000	$35,000	$20,000
Divisional Contribution	$35,000	$50,000	$30,000	-$10,000
Common Cost	20,000	20,000	20,000	20,000

12. What is the common cost allocated to Music division if the business uses "Division Revenue" as a base?

a.$10,000

b.$20,000

c.$3,902.44

d.$-10,000

13. What is the profit/loss made by Music division?

Select one:

a.-$10,000

b.-$30,000

c.$30,000

d.$10,000

14. Which one of these perspectives is not used by the balanced scorecard?

Select one:

a.Employee.

b.Innovation and improvement activities.

c.Financial.

d.Customer.

15. In using the balanced scorecard, which of the four perspectives would most likely apply to the measures of 'delivery time' and 'quality training and documentation'?

Select one:

a.Financial.

b.Customer.

c.Innovation and improvement activities.

d.Internal operations.